Primary and Junior High School Act Article 59

The income of public schools obtained by providing venues, facilities, and/or equipment for others to use or by commissioning use for business purposes, or encouraging non-government parties to take part in activities, is not subject to the provisions of Article 7 of the National Property Act pertaining to income being surrendered to the national treasury, or surrendering local public property management income to local government treasury agencies, and related directions.When venues, facilities, and equipment are provided to others to use, as referred to in the preceding paragraph, schools shall give priority to their use for public welfare purposes, and their use by others is not permitted to affect their use by the school’s teachers and students.If public schools that provide budget allocations for affiliated units, every income and expenditure item shall be handled using a special fund in accordance with the budgeting procedures of the Budget Act.